FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PEMAHAMAN IFRS (INTERNATIONAL FINANCIAL REPORTING STANDAR)
Abstract
Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh antara kecerdasan emosional, kecerdasan intelektual, minat belajar dan persepsi mahasiswa tentang kompetensi dosen terhadap pemahaman IFRS. Sampel yang digunakan dalam penelitian ini menggunakan metode acak (randomly sampling method) yaitu mahasiswa jurusan akuntansi Universitas Muria Kudus sebanyak 90 mahasiswa.
Metode analisis menggunakan analisis regresi berganda. Hasil penelitian menemukan bukti bahwa : kecerdasan emosional, kecerdasan intelektual, minat belajar dan persepsi mahasiswa tentang kompetensi dosen tidak berpengaruh terhadap pemahaman IFRS.
Kata Kunci : kecerdasan emosional, kecerdasan intelektual, persepsi mahasiswa, pemahaman IFRS
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